中国行业要素收入有效税负测算——基于税源视角的分析

Measurement of Sectoral Factor Income's Effective Tax Rates in China:Based on the Tax Source Perspective

围绕税负的行业分配问题,分析了目前要素收入的有效税率测算问题,提出了以税源划分要素收入的新方法。在此基础上,详细论证了各种要素税收的税源界定范围与估算结果,实证测算了2010年中国不同行业的劳动与资本实际有效税负。结果表明,在不同行业中,资本税负普遍高于劳动税负,但在劳动密集型行业也存在着较重的劳动税收负担问题。

This paper focused on the industry distribution of tax burden, analyzed the measurement issues of factor incomes＇ average effective tax rates （AETRs）, and put forward a new perspective of factor incomes framework based on tax source. Then this paper demarcated the accounting ranges and results of different tax revenue, estimated sectoral factor incomes＇ AETRs of China in 2010. The results show that capital tax burden is generally higher than labor tax burden, and in labor--intensive industry, there is a heavier tax burden on labor as well.